ECONOMIC TRANSFORMATION OF AZERBAIJAN IN THE POST-PANDEMIC PERIOD: BUILDING A TRANSPARENT TRADE ECOSYSTEM THROUGH THE DIGITAL INTEGRATION OF CUSTOMS AND TAX SYSTEMS (2020–2026)

Abstract

The article examines the recovery dynamics of Azerbaijan's economy, digital transformation, and the strategic role of fiscal reforms in the post-pandemic period since 2020. The research period covering 2020–2026 is characterized as a transition of the national economy from a global recession to structural transformation and a stage of sustainable growth. Through the analysis of macroeconomic indicators, the author determines that the record growth of GDP reaching 133.9 billion AZN in 2022 is directly linked to both energy revenues and the diversification of the non-oil sector, particularly in construction, ICT, and agriculture. The primary focus of the study is the digitalization of customs and tax systems. In this context, the results achieved in simplifying trade procedures, reducing administrative costs, and increasing transparency through the "Customs DEVELOPMENT Model," "Smart Customs," and "Single Window" principles implemented by the State Customs Committee are substantiated. Additionally, the role of digital financial support mechanisms implemented by the Ministry of Economy in preserving jobs during the pandemic is emphasized. It is noted that the implementation of electronic management mechanisms serves as a decisive tool in combating the shadow economy by minimizing the human factor in state-business relations. The article considers the qualitative renewal of human capital and the adaptation of human resources to new economic challenges as a strategic necessity during the digital transition. Furthermore, current challenges hindering the full effectiveness of reforms, such as the lack of institutional coordination, cybersecurity risks, and regional digital inequality, are analyzed. Finally, it is highlighted that the application of Artificial Intelligence and Big Data technologies are fundamental factors ensuring Azerbaijan's integration into global value chains and long-term economic resilience.